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TMI Blog2022 (10) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... platform and media is streamed to television sets for display. These devices do not receive signals from satellite/cable/terrestrial to convert them in the form suitable for display on the television screen. These devices are, therefore, correctly classifiable under sub-heading 8517 62 90. Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV Stick 4K Max, a kit comprising HDMI Digital Media Receiver [Model Number K2R2TE] with Alexa voice remote 3rd Generation [Model No. L5B83G] would be the classification of HDMI Digital Media Receiver that imparts the essential function to the device, and that is Heading 8517 and more specifically sub-heading 8517 62 90. - Ruling No. CAAR/Del03/2022 in Application No. VIII/(CAAR)/Delhi/47/2021/549-558 - - - Dated:- 27-1-2022 - Shri Vijay Singh Chauhan, Authority for Advance Rulings, Customs Shri V. Lakshmikuinaran, Rachit Jain, Ms. Jyoti Pal, Ms. Kruti Parashar, Advocates and Anand Tripurari Jeshwin Immanuel, Representatives A WIPL, for the Petitioner. RULING M/s. Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s. Amazon Wholes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... user sends instruction either by way of audio instruction through inbuilt microphone in the remote or by pressing buttons on the remote. Such instructions are to select the programme/movie/any other media that the user wants to watch through Fire TV Stick. These instructions are transmitted wirelessly in the form of RF signals via Bluetooth to the Fire TV Stick and further transmitted to Amazon server on cloud through the medium of internet. The specific signals containing the media requested by the user are received in return by the Fire TV Stick from the Amazon server in the form of RF signals. These signals are processed and converted into a form readable by a television. The processed signals are then transmitted to the connected television so that the requested media can be viewed by the user. Notably, the Fire TV Stick is not capable to receive signals from satellite/cable/terrestrial source to convert them in the form suitable for display on television. 3.3 Classification of subject devices : 3.3.1 As noted above, the Fire TV Stick conies along with remote control accompanying accessories for retail sales. Thus, classification of this set (i.e. Fire TV St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Reliance is placed upon the Advance Ruling No. CAAR/Del/ Amazon/15/2021, dated 5-7-2021 [2021 (378) E.L.T. 391 (A.A.R. - Cus. - Del.)] issued by the Customs Authority for Advance Ruling, New Delhi ( CAAR New Delhi ) in Applicant s own case, wherein previous models of Fire TV Sticks (Fire TV Stick Lite 1st Gen Fire TV Stick 3rd Gen), have been held as classifiable under CTH 8517 62 90, as communication apparatus. Vide the aforesaid ruling, CAAR New Delhi has held that the Fire TV Sticks are reception apparatus for voice/image other data in wireless network, thus classifiable under sub-heading 8517 62. Notably, vide the aforesaid ruling it was also observed that since Fire TV Sticks cannot receive satellite/cable/terrestrial signals, the same cannot be classified under CTH 8528. 4. The comments of the concerned Principal Commissioner/Commissioner were shared with the applicant. The suggested classification of the goods under consideration can be summarized as below : Principal Commissioner/ Commissioner Date of letter CTH for Fire TV Stick [Model No. K2R2TE] with Alexa Voice Remote [Model No. L5B83G] as a kit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL India Transco Limited v. Union of India, 2013 (32) S.T.R. 271 (Guj.). The applicant has argued that in the said case, the Hon ble Gujarat High Court had the occasion to examine similar issue posed in the context of Advance Ruling mechanism envisaged under the Finance Act, 1994 ( Finance Act ). In the said case, the Advance Ruling Authority had rejected the application of the assessee-applicant by holding that an identical issue was pending before CESTAT in the case of applicant s holding company, and therefore, the application was barred in terms of proviso to Section 96D(2). It is pertinent to note, proviso (a) to Section 96D(2) of the Finance Act, which is pari materia to Section 28-I of the Customs Act, also contained a similar embargo, providing that the Authority shall not allow the application where the question raised in the application is already pending in the applicant s case before any Central Excise Officer, the Appellate Tribunal or any Court... . In this background, the Hon ble High Court held that the applicant and its holding companies were distinct legal persons, and even if the issue pending before CESTAT in the matter of holding Company s was the same as that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit and hold that the said proviso (a) to Section 28-I(2) is not applicable in the instant case, since nothing has been brought on record before me that the question of classification of Fire TV Stick is pending before any officer of customs or Appellate Tribunal or any court in respect of applicant, viz. M/s. Amazon Wholesale India Pvt. Ltd. Further, therefore, in terms of Section 28-I(2) of the Customs Act, I allow this application and proceed to discuss the question of classification of Fire TV Stick 4K Max posed before me for advance ruling. 5. In the personal hearing in virtual mode held on 16-11-2021, the authorized representative of the applicant re-iterated the submissions made in this application and emphasized that although the functionality of the product, viz. Fire TV Stick 4K Max is same as of the earlier versions of Fire TV Stick, on which advance ruling by this Authority has already been obtained, the product under question is different and a more advanced version of the earlier device. Therefore, a separate ruling on the same is requested. On the contention regarding the admissibility of the application, as raised by the Commissioner of Customs, NS-V, JNCH, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the earlier versions, i.e., Fire TV Stick 1st Gen and 3rd Gen, on which an advance ruling has been issued by me. The relevant text of the said ruling is as under : 14.2 Having perused the alternate contentions, I find that the question to be determined is whether Fire TV Stick/HDMI Digital Media Receiver is essentially and substantially a reception apparatus for television, akin to a set top box; or is a device designed for and capable of functions beyond or different from reception of broadcast signals and conversion of the same into a signal suitable for display. On the basis of the description and functions of the device, as submitted by the applicant and information available in public domain, I find that Fire TV Stick is a reception apparatus for voice, image and other data in a wireless network such as LAN/WAN. It is a reception apparatus with an inbuilt PCB and software containing many applications which run on Over the Internet (OTT) platform and media is streamed to television sets for display. These devices do not receive signals from satellite/cable/terrestrial to convert them in the form suitable for display on the television screen, thus not hit by the exclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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